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3(ii)gÀ°è ¥ÀæPÀlªÁzÀ F PɼÀPÀAqÀ S.O. 858 (E) (Notification No. 31/2009/F.No. 142/22/2008 –TPL

dated:25.3.2009) C£ÀÄß ¸ÁªÀðd¤PÀgÀ ªÀiÁ»wUÁV PÀ£ÁðlPÀ gÁdå ¥ÀvÀæzÀ°è ªÀÄgÀÄ ¥ÀæPÀn¸À¯ÁVzÉ.

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRICT TAXES)

NOTIFICATION

New Delhi, the 25^th March, 2009

(INCOME-TAX)

S.O 858(E): In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43

of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the

income-tax Rules 1962, namely:

1. (1) These rules may be called the income-tax (8^th Amendment )Rules, 2009

(2) They shall come into force on the 1^st day of April, 2009

2. In the Income-tax Rules, 1962,

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(a) for rules 30, 31, 31A and 31AA, the following rules shall be substituted, namely:

‘’Time and mode of payment to Government account of tax deducted at source or tax paid

under Chapter XVII-B

30. (1) All sums deducted in accordance with the provisions of Chapter XVII-B shall be paid to the

credit of the Central Government-

(a) within two months from the end of the month in which the amount is credited by the payer to

the account of the payee if the crediting is on the date up to which the accounts of the payer are made;

and

(b) in any other case, within one week from the end of the month in which the

(i) deduction is made; or

(ii) income-tax is due under sub-section (1A) of section 192.

(2) Notwithstanding anything contained in sub-rule (1), the Assessing Officer may permit, in

special cases,

(a) quarterly payment of the amount on June 15, September 15, December 15 and March 15 if

the amount is deducted from any income chargeable under the head ‘’Salaries’’ and;

(b) quarterly payment of the amount on July 15, October 15, January 15 and April 15 if the

amount is deducted from any income by way of-

(i) interest, other than interest on securities;

(ii) insurance commission; or

(iii) commission or brokerage referred to in section 194H.

(3) No permission under sub-rule (2) shall be granted without the prior approval of the Joint

Commissioner.

(4) The person responsible for making deduction, or payment of tax, under Chapter XVII-B shall,

within the time specified in sub-rule (1), or sub-rule(2),

(a) electronically furnish an income-tax challan in form No. 17; and

(b) pay the amount so deducted to the credit of the Central Government by electronically

remitting it into the Reserve Bank of India, State Bank of India or any authorized Bank.

(5) For the purposes of this rule, the amount shall be construed as electronically remitted to the

Reserve, Bank of India or of the State Bank of India or of any authorized bank, if the amount is remitted

by way of-

(a) internet banking facility of the Reserve Bank of India or of the State Bank of India or of any

authorized bank; or

(b) credit or debit card.

Certificate of tax deducted at source or tax paid under sub-section (1A) of section 192:

31. (1) The certificate of deduction of tax at source or the certificate of payment of tax by the

employer on behalf of the employee, under section 203 shall be in-

(a) Form No. 16 if the deduction or, payment of tax, is under section 192; and

(b) Form No. 16A if the deduction is under any other provision of Chapter XVII-B.

(2) The certificate referred to in sub-rule (1 )shall be furnished to the deductee

(a) within one week after the date on which the sum of tax deducted at source is paid to the credit

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of the Central Government if the payment in respect of which the tax so deducted is by way of crediting on

the date upto which the accounts of the deductor are made;

(b) within one month from the end of the financial year in which the payment is made to the

deductee if-

(i) the deduction of tax is made under sub-section (1) of section 192;

(ii) the certificate relates to payment of tax by the employer on behalf of the employee under

section (1A) of section 192;

(ii) the deduction of tax is made under section 194D; or

(iv) more than one certificate is required to be furnished to a deductee for deductions of income-

tax made during a financial year and the deductee has requested for issue of a consolidated certificate in

respect of such deductions;

(c) within fourteen days from the date of payment of income-tax if the payment is made quarterly

under sub-rule (2) of rule 30.

(d) within one month from the end of the month in which the deduction of tax at source is made, in

all other cases.

(3) The deductor may issue a duplicate certificate in Form No. 16 or Form No. 16A, as the case

may be, if the deductee has lost the original certificate so issued and makes a request for issuance of a

duplicate certificate and such duplicate certificate is certified as duplicate by the deductor.

(4) The Assessing Officer, before giving credit for the tax deducted at source on the basis of

duplicated certificate referred to in sub-rule (3), shall-

(a) obtain an Indemnity Bond from the deductee; and

(b) get the payment certified by the Assessing Officer designated in this behalf by the Chief

Commissioner or the Commissioner.

Quarterly statement of deduction of tax or collection of tax

31A. (1) Every person who has been allotted a tax deduction and collection account number

under section 203A shall deliver, or cause to be delivered the following quarterly statements; namely:

(a) the TDS Compliance Statement in Form No. 24C.

(b) the Quarterly Statement of deduction of tax under section 192 in Form No. 24Q

(c) the Quarterly Statement of deduction of tax under sections 193 to 196D in-

(i) Form No. 27Q in respect of the deductee other than a company, being a non-resident or

resident but not ordinarily resident, or the deductee being a foreign company; and

(ii) Form No. 26Q in respect of all other deductees; and

(d) the Quartely Statement for collection of tax under section 206C in Form No. 27EQ.

(2) Every person, who is required to deliver, or cause to be delivered, under sub-rule (1) , the

statements referred to therein, shall deliver, or cause to be delivered, such statements electronically to

the Director General of Income Tax (Systems) or the person authorized by the Director General of Income

Tax (Systems).

(3) The statement in Form No. 24C referred to in sub-rule (1), shall be delivered, or caused to be

delivered, on or before the 15^th July, the 15^th October, the 15^th January in respect of the first three quarters

of the financial year, respectively, and on or before the 15^th June following the last quarter of the financial

year.

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(4) The statement in Form No. 24Q, Form No. 26Q Form No. 27Q and Form No. 27EQ referred to

in sub-rule (1), shall be delivered, or caused to be delivered, on or before the 15^th June following the

financial year’’.

(b) rule 37A shall be omitted;

(c) for rules 37CA and 37D , the following rules shall be substituted, namely:

‘’Time and mode of payment to Government account of tax collected at source under Chapter

XVII-BB

37CA. (1) All sums collected in accordance with the provisions of Chapter XVII-BB shall be paid

to the credit of the Central Government within one week from the end of the month in which the collection

is made.

(2) The person responsible for making collection under Chapter XVII-BB shall, within the time

specified in sub-rule (i),-

(a) electronically furnish an income-tax challan in Form No. 17; and

(b) Pay the amount so collected to the credit of the Central Government by electronically remitting

it into the Reserve Bank of India, State Bank of India or any authorized bank.

(3) For the purposes of this rule, the amount shall be construed as electronically remitted to the

Reserve Bank of India or of the State Bank of India or of any authorized bank, if the amount is remitted by

way of-

(a) internet banking facility of the Reserve Bank of India of the State Bank of India or of any

authorized bank; or

(b) credit or debit card.

Certificate of tax collected at source

37D. (1) The certificate of collection of tax at source under sub-section (5) of section 206C shall

be in Form No. 27D.

(2) The certificate referred to in sub-rule (1), shall be furnished to the deductee within one month

from the end of the month in which the amount is debited to the account of the buyer or licensee or lessee

or payment is received from the buyer or licensee or lessee, as the case may be.

(3) The person responsible for collecting tax at source may issue a duplicate certificate in Form

No. 27D, if the buyer or licensee or lessee has lost the original certificate so issued and makes a request

for issuance of a duplicate certificate and such duplicate certificate is certified as duplicate by the person

responsible for collecting tax at source.

(4) The Assessing Officer, before giving credit for the tax collected at source on the basis of

duplicate certificate referred to in sub-rule (3), shall-

(a) obtain an indemnity Bond from the buyer or licensee or lessee; and

(b) get the payment certified by the Assessing Officer designated in this behalf by the Chief

Commissioner or the Commissioner’’,

(d) for Form No. 16, Form No. 16A and Form No. 16AA, the following forms shall be substituted,

namely:

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FORM NO.16

[See rule 31(1)(a)]

Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source on Salary

Financial year

TDS Certificate

number#

Whether Original / Duplicate / Amended

If Amended give Previous TDS Certificate

number

TAN of Deductor

Name of Deductor

PAN of Deductee

Name of Deductee

TDS Unique Transaction Number (UTN) as

provided by Income Tax Department

Whether PAN

uploaded was

validated by

Income Tax

Department? (Y/N)

Gross Amount

Paid/Collected

TDS/TCS

Amount

Gross amount of TDS / TCS

Total TDS amount where PAN was found valid by Income Tax Department*

Details of Salary paid and any other income and tax deducted

1.

Gross Salary

(a)

Salary as per provision contained in sec.17(1)

Rs

(b)

Value of perquisites u/s 17(2) (as per Form No.12BB,

wherever applicable)

Rs

(c)

Profits in lieu of salary under section 17(3)(as per

Form No.12BB, wherever applicable)

Rs

(d)

Total

Rs

2.

Less: Allowance to the extent exempt u/s 10

Rs

Rs

Rs

Rs

3.

Balance (1-2)

Rs

4.

Deductions :

(a)

Standard deduction Rs

(b)

Entertainment allowance Rs

(c)

Tax on employment Rs

5.

Aggregate of 4(a) to (c)

Rs

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6.

Income chargeable under the head salaries (3-5)

Rs

7.

Add: Any other income reported by the employee

Rs

Rs

Rs

Rs

8.

Gross income (6+7)

Rs

9.

Deductions under Chapter VIA

Gross Amount

Qualifying

Amount

Deductible

Amount

(a)

Rs

Rs

Rs

(b)

Rs

Rs

Rs

(c)

Rs

Rs

Rs

(d)

Rs

Rs

Rs

Rs

10.

Aggregate of deductible amount under Chapter VIA

Rs

11.

Total Income (8-10)

Rs

12.

Tax on total income

Rs

13.

Rebate and relief under Chapter VIII

I.

Under section 88 (please specify)

Gross Amount

Qualifying

Amount

Tax

rebate/

relief

(a)

Rs

Rs

(b)

Rs

Rs

(c)

Rs

Rs

(d)

Rs

Rs

(e)

Rs

Rs

(f) Total

Rs

Rs

([(a) to

(e)]

II

(a)

Under section 8 8B

Rs

(b)

Under section 8 8C

Rs

III

Under section 89 (attach details)

Rs

14.

Aggregate of tax rebates and relief at 13 above [l(f) + ll(a)+

ll(b) + lll]

Rs

15.

Tax payable (12-14) and surcharge thereon

Rs

16.

Less: Tax deducted at source

Rs

17.

Tax payable/refundable (15-16)

Rs

I___________________________________________ son/daughter of _________________________

working in the capacity of _______________________________________ (designation) do hereby

certify that a sum of Rs. ______________________________ [Rupees _________________________

_______________________________________________________________________________ (in

words)] has been deducted at source and paid to the credit of the Central Government. I further certify

that the information given above is true and correct based on the books of accounts, documents and

other available records.

Place

Date

Signature of person responsible for deduction of tax

Designation

Full Name

# TDS certificate number is an internal reference number to be given by the Deductor (optional)

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FORM NO.16A

[See rule 31(1)(b)]

Certificate under section 203 of the Income-tax Act, 1961

for tax deducted at source on Salary

Financial year

TDS Certificate

number#

Whether Original / Duplicate /

Amended

If Amended give Previous TDS Certificate number

TAN of Deductor

Name of Deductor

PAN of Deductee

Name of Deductee

TDS Unique Transaction

Number (UTN) as provided by

Income Tax Department

Whether PAN uploaded was

validated by Income Tax

Department? (Y/N)

Gross Amount Paid

TDS

Gross TDS amount

Total TDS amount where PAN was found valid by Income Tax Department

I___________________________________________ son/daughter of _________________________

working in the capacity of _______________________________________ (designation) do hereby

certify that a sum of Rs. ______________________________ [Rupees _________________________

_______________________________________________________________________________ (in

words)] has been deducted at source and paid to the credit of the Central Government. I further certify

that the information given above is true and correct based on the books of accounts, documents and

other available records.

Place

Date

Signature of person responsible for deduction of tax

Designation

Full Name

# TDS certificate number is an internal reference number to be given by the Deductor (optional)

FORM NO.

17

INDIAN INCOME TAX CHALLAN

FOR

PAYMENT OF TDS and TCS

[See rule 30 (4)(a) or

rule 37CA(2)(a)]

Financial Year in which tax

deducted or collected at source

TAN

Date of deposit(DD/MM/YYYY)

PAN

Challan Identification Number (CIN)

BSR Code

Date (DD/MM/YYYY

Serial Number

Transaction Reference Number

Full Name

Complete Address with City & State

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Email Address

PIN

Phone Number (with STD Code)

Mobile No.

Details of payment

Total amount of TDS & TCS

payable (in figures)

Total Amount of TDS & TCS

payable (in words)

Crores

Lakhs

Thousand

Hundreds

Tens

Units

Paid by debit to account

(Account No. of the deductor)

Date of

debit

Name of the Bank in which

payment is made

Details of TDS / TCS from deductees (if the number of records exceeds 10

then upload deductee file)

Upload deductee file

Unique

Transaction

Number

PAN of deductee

PAN valid

(Y/N)

Name of deductee

TDS/ TCS

Amount

(including

surcharge and

education cess)

Total TDS / TCS

Interest

Penalty

Others

Total of the above amounts

(e) after Form 24, the following form shall be inserted, namely:-

FORM No.

24C

TDS AND TCS COMPLIANCE STATEMENT

[See rule 31A(1)(a)]

Financial Year

PERSONAL INFORMATION

Name

TAN

Flat/Door/Block No

Name of Premises/

Building/Village

PAN of Head office or taxable entity

Road/Street/Post Office

Area/Locality

Quarter (First /

Second / Third /

Fourth)

Town/City/District

State

Pin code

Email Address

(STD code)-Phone Number ( )

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FILING STATUS

Designation of TDS Assessing Officer (Ward/Circle)

Whether Original or Revised return? (Tick)

√

Original

Revised

If revised, enter Ack No and Date of filing of

original return (DD/MM/YYYY)

Residential Status (Tick)

√

Resident

Non-Resident

Is there any transaction of the nature

specified in SCH COM-1 below

Yes (Enter details

in Schedule COM)

No (Nil Return)

SCH COM-1

Details of TDS compliance in the month of --------------

Section

Nature of

payment

Total

Expense or

Capital

outgo under

the section

Total

Amount on

which

TDS/TCS

was liable

or eligible

to be

deducted

or

collected

out of (3)

Total

Amount on

which tax

was

deducted or

collected at

prescribed

rate out of

(4)

Amount of

tax

deducted

or

collected

on (5)

Total

Amount on

which tax

was

deducted or

collected at

less than

prescribed

rate out of

(4)

Amount of

tax

deducted

or collected

on (7)

Total

Amount

=(6) + (8)

Tax deducted or collected at source

192

Salaries to

Govt.

employees

192

Salaries to

non-Govt.

employees

193

Interest on

securities

194

Dividend

194A

Interest

other than

interest on

securities

194B

Wininnigs

from

lotteries and

crossword

puzzles

194BB

Winnings

from horse

race

194C

Payment of

contractors

and sub-

contractors

194D

Insurance

Commission

194E

Payments to

non-resident

sportsmen /

Sport

Associations

194EE

Payments in

respect of

deposits

under

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National

Savings

Schemes

194F

Payment on

account of

re-purchase

of units by

Mutual

Funds or

UTI

194G

Commission

, prize, etc.,

on sale of

lottery

tickets

194H

Commission

or brokerage

194l

Rent

194J

Fees for

professional

or technical

services

194K

Income

payable to a

resident

assessee in

respect of

units of a

specified

Mutual Fund

or of the

units of the

UTI

194LA

Payment of

compensatio

n on

acquisition

of certain

immovable

property

195

Other sums

payable to a

non-resident

196A

Income in

respect of

units of non-

residents

196B

Payments in

respect of

units to an

offshore

fund

196C

Income from

foreign

currency

bonds or

shares of

Indian

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company

payable to

non-resident

196D

Income of

foreign

Institutional

investors

from

securities

206C

Collection at

source from

alcoholic

liquor for

human

consumption

206C

Collection at

source from

timber

obtained

under forest

lease

206C

Collection at

source from

timber

obtained by

any mode

other than a

forest lease

206C

Collection at

source from

any other

forest

produce (not

being Tendu

leaves)

206C

Collection at

source for

scrap

206C

Collection at

source from

contractors

or licensee

or lease

relating to

parking lots

206C

Collection at

source from

contractors

or licensee

or lease

relating to

mine or

quarry

206C

Collection at

source from

Tendu

leaves

Total tax deducted or collected at source

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Interest

Penalty

Others

Grand Total

NOTE

Enter the details of receipts, expenses and capital outgo and corresponding TDS and TCS amounts, section wise. The

total of TDS and TCS in Col 9 should match total of TDS and TCS deposited into the account of Central Government

SCH COM-2

Details of TDS compliance in the month of --------------

Section

Nature of

payment

Total

Expense or

Capital

outgo under

the section

Total

Amount on

which

TDS/TCS

was liable

or eligible

to be

deducted

or

collected

out of (3)

Total

Amount on

which tax

was

deducted or

collected at

prescribed

rate out of

(4)

Amount of

tax

deducted

or

collected

on (5)

Total

Amount on

which tax

was

deducted or

collected at

less than

prescribed

rate out of

(4)

Amount of

tax

deducted

or collected

on (7)

Total

Amount

=(6) + (8)

Tax deducted or collected at source

192

Salaries to

Govt.

employees

192

Salaries to

non-Govt.

employees

193

Interest on

securities

194

Dividend

194A

Interest

other than

interest on

securities

194B

Wininnigs

from

lotteries and

crossword

puzzles

194BB

Winnings

from horse

race

194C

Payment of

contractors

and sub-

contractors

194D

Insurance

Commission

194E

Payments to

non-resident

sportsmen /

Sport

Associations

194EE

Payments in

respect of

deposits

under

National

Savings

Schemes

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194F

Payment on

account of

re-purchase

of units by

Mutual

Funds or

UTI

194G

Commission

, prize, etc.,

on sale of

lottery

tickets

194H

Commission

or brokerage

194l

Rent

194J

Fees for

professional

or technical

services

194K

Income

payable to a

resident

assessee in

respect of

units of a

specified

Mutual Fund

or of the

units of the

UTI

194LA

Payment of

compensatio

n on

acquisition

of certain

immovable

property

195

Other sums

payable to a

non-resident

196A

Income in

respect of

units of non-

residents

196B

Payments in

respect of

units to an

offshore

fund

196C

Income from

foreign

currency

bonds or

shares of

Indian

company

payable to

non-resident

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470

196D

Income of

foreign

Institutional

investors

from

securities

206C

Collection at

source from

alcoholic

liquor for

human

consumption

206C

Collection at

source from

timber

obtained

under forest

lease

206C

Collection at

source from

timber

obtained by

any mode

other than a

forest lease

206C

Collection at

source from

any other

forest

produce (not

being Tendu

leaves)

206C

Collection at

source for

scrap

206C

Collection at

source from

contractors

or licensee

or lease

relating to

parking lots

206C

Collection at

source from

contractors

or licensee

or lease

relating to

mine or

quarry

206C

Collection at

source from

Tendu

leaves

Total tax deducted or collected at source

Interest

Penalty

Others

Grand Total

NOTE

Enter the details of receipts, expenses and capital outgo and corresponding TDS and TCS amounts, section wise. The

total of TDS and TCS in Col 9 should match total of TDS and TCS deposited into the account of Central Government

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471

SCH COM-3

Details of TDS compliance in the month of --------------

Section

Nature of

payment

Total

Expense or

Capital

outgo under

the section

Total

Amount on

which

TDS/TCS

was liable

or eligible

to be

deducted

or

collected

out of (3)

Total

Amount on

which tax

was

deducted or

collected at

prescribed

rate out of

(4)

Amount of

tax

deducted

or

collected

on (5)

Total

Amount on

which tax

was

deducted or

collected at

less than

prescribed

rate out of

(4)

Amount of

tax

deducted

or collected

on (7)

Total

Amount

=(6) + (8)

Tax deducted or collected at source

192

Salaries to

Govt.

employees

192

Salaries to

non-Govt.

employees

193

Interest on

securities

194

Dividend

194A

Interest

other than

interest on

securities

194B

Wininnigs

from

lotteries and

crossword

puzzles

194BB

Winnings

from horse

race

194C

Payment of

contractors

and sub-

contractors

194D

Insurance

Commission

194E

Payments to

non-resident

sportsmen /

Sport

Associations

194EE

Payments in

respect of

deposits

under

National

Savings

Schemes

194F

Payment on

account of

re-purchase

of units by

Mutual

Funds or

UTI

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472

194G

Commission

, prize, etc.,

on sale of

lottery

tickets

194H

Commission

or brokerage

194l

Rent

194J

Fees for

professional

or technical

services

194K

Income

payable to a

resident

assessee in

respect of

units of a

specified

Mutual Fund

or of the

units of the

UTI

194LA

Payment of

compensatio

n on

acquisition

of certain

immovable

property

195

Other sums

payable to a

non-resident

196A

Income in

respect of

units of non-

residents

196B

Payments in

respect of

units to an

offshore

fund

196C

Income from

foreign

currency

bonds or

shares of

Indian

company

payable to

non-resident

196D

Income of

foreign

Institutional

investors

from

securities

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473

206C

Collection at

source from

alcoholic

liquor for

human

consumption

206C

Collection at

source from

timber

obtained

under forest

lease

206C

Collection at

source from

timber

obtained by

any mode

other than a

forest lease

206C

Collection at

source from

any other

forest

produce (not

being Tendu

leaves)

206C

Collection at

source for

scrap

206C

Collection at

source from

contractors

or licensee

or lease

relating to

parking lots

206C

Collection at

source from

contractors

or licensee

or lease

relating to

mine or

quarry

206C

Collection at

source from

Tendu

leaves

Total tax deducted or collected at source

Interest

Penalty

Others

Grand Total

NOTE

Enter the details of receipts, expenses and capital outgo and corresponding TDS and TCS amounts, section wise. The

total of TDS and TCS in Col 9 should match total of TDS and TCS deposited into the account of Central Government

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474

SCH PAY

Details of Payment of tax deducted or collected at source

Sl. No.

Challan Identification Number (CIN)

Amount

(f) in Form 24Q, for Annexure I, the following Annexure I shall be substituted, namely:-

Annexure I

Deductee-wise break-up of TDS

(Please use separate Annexure for each line – item in the table at S. No. 04 of main Form 24Q)

Details of salary paid and tax deducted thereon from the employees

BSR code of branch where tax is deposited

Name of Employer

Date on which tax deposited (dd-mm-yyyy)

Challan Serial No.

Section under which payment made

TAN

Total TDS to be allocated among deductees as

in the vertical total of col. 323

Interest

Others

Total of the above

Sr.

No.

Employee

reference

no

provided

by

employer

Unique

Transaction

Number

(UTN)

PAN of

the

employee

Name of

employee

Date of

payment

credit

Taxable

amount

on

which

tax

deducted

Rs

TDS

Sur-

charge

Edn.

Cess

Total Tax

deducted

(319+320

+321) Rs

Total

Tax

deposited

Rs

Date of

dedu-

ctions

Date

of

De-

posit

Reason for

non-

deduc-

tion/

lowest

deduction*

(313)

(314)

(348)

(315)

(316)

(317)

(318)

(319)

(320)

(321)

(322)

(323)

(324)

(325)

(326)

1

2

3

4

5

Total

Verification

I…………..hereby certify that all the particulars furnished above are correct and complete

Place:

Signature of person responsible for deducting tax at source……………………...

Date:

Name and designation of person responsible for deducting tax at source………..

Note.- *Write "A" if "lower deduction" or Write "B" if no deduction" is on account of a certificate under

section 197.

(g) in Form 26Q-

(i) for the words, figures and letters "see sections 193, 194, 194A, 194BB, 194C, 194D, 194EE,

194F, 194G, 194H, 194-I, 194J 194LA and rule 31A", the words, figures, letters and brackets

"see rule 31A(1)(c)(ii)", shall be substituted;

(ii) for the Annexure, the following Annexure shall be substituted, namely:-

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475

Annexure

Deductee-wise break-up of TDS

(Please use separate Annexure for each line-item in the table at Sl. No. 4 of main Form 26Q)

Details of amount paid/credited during the quarter ended……. (DD-MM-YYYY) and of tax deducted at source

BSR code of branch where tax is deposited

Name of Deductor

Date on which tax deposited (dd-mm-yyyy)

Challan Serial No.

Section under which payment made

TAN

Total TDS to be allocated among deductees as

in the vertical total of col. 425

Interest

Others

Total of the above

Sr.

No.

Deductee

code (01

Company

02. Other

than

Company)

Unique

Transaction

Number

(UTN)

PAN of

the

deductee

Name of

the

deductee

Date of

payment

credit

Amou-

nt paid/

credite

d Rs.

Paid

by

book

entry

or

other-

wise

TDS

Sur-

charge

Educa

tion

Cess

Total Tax

deducted

(421+422

+423) Rs

Total

Tax

depo-

sited

Rs

Date

of

dedu-

ctions

Rate

whic

h

dedu

cted

Reason for

non-

deduc-

tion/

lowest

deduction*

414

415

429

416

417

418

419

420

421

422

423

424

425

426

427

428

1

2

3

4

5

Total

Verification

I…………..hereby certify that all the particulars furnished above are correct and complete

Place:

Signature of person responsible for deducting tax at source……………………...

Date:

Name and designation of person responsible for deducting tax at source………..

Note.- *Write "A" if "lower deduction" or "no deduction" is on account of a certificate under section 197.

Write "B" if no deduction is on account of declaration under section 197A.

(h) for Form No. 27D, the following form shall be substituted, namely:-

FORM NO.27D

[See rule 37D]

Certificate under section 206C of the Income-tax Act, 1961

for tax collected at source

Financial year

TCS Certificate

number#

Whether Original / Duplicate /

Amended

If Amended give Previous TCS Certificate number

TAN of Collector

Name of collector

PAN of Buyer or

Licensee or Lessee

or to whom contract

is awarded

Name of Buyer or

Licensee or Lessee

or to whom contract

is awarded

TCS Unique Transaction

Number (UTN) as provided by

Income Tax Department

Whether PAN uploaded was

validated by Income Tax

Department? (Y/N)

Gross Amount Paid

TCS

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476

Gross TCS amount

Total TCS amount where PAN was found valid by Income Tax Department

I___________________________________________ son/daughter of _________________________

working in the capacity of _______________________________________ (designation) do hereby

certify that a sum of Rs. ______________________________ [Rupees _________________________

_______________________________________________________________________________ (in

words)] has been collected at source and paid to the credit of the Central Government. I further certify

that the information given above is true and correct based on the books of accounts, documents and

other available records.

Place

Date

Signature of person responsible for collection of tax

Designation

Full Name

# TCS certificate number is an internal reference number to be given by the Collector (optional)

(i) in Form 27Q-

(i) for the words, figures and letters "see sections 194E, 195, 196A, 196B, 196C, 196D and rules

31A and 37A", the words, figures, letters and brackets "see rule 31A(1)(c)(i)", shall be

substituted;

(ii) for the Annexure, the following Annexure shall be substituted, namely:-

Annexure

Deductee-break-up of TDS

(Please use separate Annexure for each line-item in the table at S. No. 4 of main Form 27Q)

Details of amount paid/credited during the quarter ended…(DD-MM-YYYY) and of tax deducted at source

Age code of the branch where tax is deposited

Name of Deductor

Date on which tax deposited (dd-mm-yyyy)

Challan Serial No.

Heading under which payment made

TAN

Total TDS to be allocated among deductees as

in the vertical total of col. 725

Interest

Others

Total of the above

Sr.

No.

Deductee

code (01

Company

02. Other

than

Company)

Unique

Transaction

Number

(UTN)

PAN of

the

deductee

Name of

the

deductee

Date of

payment

credit

Amou-

nt paid/

credite

d Rs.

Paid

by

book

entry

or

other-

wise

TDS

Sur-

charge

Educa

tion

Cess

Total Tax

deducted

(721+722

+723) Rs

Total

Tax

depo-

sited

Rs

Date

of

dedu-

ctions

Rate

at

whic

h

dedu

cted

Reason for

non-

deduc-

tion/

lower

deduction

grossing

up (if any)

714

715

729

716

717

718

719

720

721

722

723

724

725

726

727

728

1

2

3

4

5

Total

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477

Verification

I…………..hereby certify that all the particulars furnished above are correct and complete

Place:

Signature of person responsible for deducting tax at source……………………...

Date:

Name and designation of person responsible for deducting tax at source………..

Note.- *Write "A" if the "lower deduction" or "no deduction" is on account of a certificate under section

197.

Write "B" if no deduction is on account of declaration under section 197A.

Write "G" if grossing up has been done."

(j) for Form 27EQ-

(i) for the figures and letters "31aa", the figures and letter "31A" shall be substituted;

(ii) for the Annexure, the following Annexure shall be substituted, namely:-

Annexure

Party wise break-up of TCS

(Please use separate Annexure for each line-item in the table at

S.No. 04 of main Form 27EQ)

Details of amount paid/debited during the quarter ended…(DD-MM-YYYY) and of tax collected at source

BSR code of branch where tax is deposited

Name of collector

Date on which tax deposited (dd-mm-yyyy)

Challan Serial No.

Collection Code under which payment made

TAN

Total TCS to be allocated among parties as in

the vertical total of col. 676

Interest

Others

Total of the above

Sr.

No.

Party

code

(01-

Compa

ny 02-

other

than

Compa

ny)

Uni-que

Tran-

sac-tion

Num-

ber

(UTN)

PAN

of the

party

Name

of the

party

Total

value

of the

pur-

cha-

se(s)

Amou

nt

paid/

deb-

ited

Rs.

Date of

which

amount

paid/

debited

Paid by

book

entry or

other-

wise

TCS

Sur-

charge

Educa

tion

Cess

Total Tax

collected

(672+673

+674) Rs

Total

Tax

depo-

sited

Rs

Date

of

collec

tion

Rate

at

whic

h

colle

cted

Reason for

non-

collection

lower

collection²

664

665

680

666

667

668

669

670

671

672

673

674

675

676

677

678

679

1

2

3

4

5

Total

Verification

I…………..hereby certify that all the particulars furnished above are correct and complete

Place:

Signature of person responsible for deducting tax at source……………………...

Date:

Name and designation of person responsible for collected tax at source………..